H 2590

Version: IntroducedAuthor: Crowley

HR 2590 IH

112th CONGRESS

1st Session

H. R. 2590

To ensure that seniors, veterans, and people with disabilities who receive
Social Security and certain other Federal benefits, as well as Federal, State,
and local government retirees, receive a one-time $250 payment due to there
being no cost-of-living adjustment in 2011.

IN THE HOUSE OF REPRESENTATIVES

July 19, 2011

MR. CROWLEY (for himself, Ms. Brown of Florida, Mr. Conyers, Mr. DeFazio, Mr.
Farr, Mr. Higgins, Mr. Jackson of Illinois, Mr. Lewis of Georgia, Mr. Lipinski,
Mr. Rahall, Mr. Reyes, Ms. Sewell, Mr. Towns, Mr. Wu, Mr. Deutch, Mr. Thompson
of Mississippi, Mr. Pascrell, Mr. McGovern, and Mr. Filner) introduced the
following bill; which was referred to the Committee on Ways and Means, and in
addition to the Committees on Transportation and Infrastructure and Veterans'
Affairs, for a period to be subsequently determined by the Speaker, in each
case for consideration of such provisions as fall within the jurisdiction of
the committee concerned

A BILL

To ensure that seniors, veterans, and people with disabilities who receive
Social Security and certain other Federal benefits, as well as Federal, State,
and local government retirees, receive a one-time $250 payment due to there
being no cost-of-living adjustment in 2011.

Be it enacted by the Senate and House of Representatives of the United States
of America in Congress assembled,

SEC. 1. SHORT TITLE -- This Act may be cited as the " Seniors Protection Act of
2011 ".

(A) IN GENERAL -- Subject to paragraph (5)(B), the Secretary of the Treasury
shall disburse a $250 payment to each individual who, for any month during the
3-month period ending with the month which ends prior to the month that
includes the date of the enactment of this Act, is entitled to a benefit
payment described in clause (i), (ii), or (iii) of subparagraph (B) or is
eligible for a SSI cash benefit described in subparagraph (C). In the case of
an individual who is eligible for a payment under this subparagraph by reason
of entitlement to a benefit described in subparagraph (B)(i), no such payment
shall be made to such individual unless such individual was paid a benefit
described in such subparagraph (B)(i) for any month in the 12-month period
ending with the month which ends prior to the month that includes the date of
the enactment of this Act.

(B) BENEFIT PAYMENT DESCRIBED -- For purposes of subparagraph (A):

(i) TITLE II BENEFIT -- A benefit payment described in this clause is a monthly
insurance benefit payable (without regard to sections 202(j)(1) and 223(b) of
the Social Security Act (42 U.S.C. 402(j)(1), 423(b))) under --

(ii) RAILROAD RETIREMENT BENEFIT -- A benefit payment described in this clause
is a monthly annuity or pension payment payable (without regard to section
5(a)(ii) of the Railroad Retirement Act of 1974 (45 U.S.C. 231d(a)(ii))) under
--

(VIII) section 7(b)(2) of such Act (45 U.S.C. 231f(b)(2)) with respect to any
of the benefit payments described in clause (i) of this subparagraph.

(iii) VETERANS BENEFIT -- A benefit payment described in this clause is a
compensation or pension payment payable under --

(I) section 1110, 1117, 1121, 1131, 1141, or 1151 of title 38, United States
Code;

(II) section 1310, 1312, 1313, 1315, 1316, or 1318 of title 38, United States
Code;

(III) section 1513, 1521, 1533, 1536, 1537, 1541, 1542, or 1562 of title 38,
United States Code; or

(IV) section 1805, 1815, or 1821 of title 38, United States Code,

to a veteran, surviving spouse, child, or parent as described in paragraph (2),
(3), (4)(A)(ii), or (5) of section 101, title 38, United States Code, who
received that benefit during any month within the 3-month period ending with
the month which ends prior to the month that includes the date of the enactment
of this Act.

(C) SSI CASH BENEFIT DESCRIBED -- A SSI cash benefit described in this
subparagraph is a cash benefit payable under section 1611 (other than under
subsection (e)(1)(B) of such section) or 1619(a) of the Social Security Act (42
U.S.C. 1382, 1382h).

(2) REQUIREMENT -- A payment shall be made under paragraph (1) only to
individuals who reside in 1 of the 50 States, the District of Columbia, Puerto
Rico, Guam, the United States Virgin Islands, American Samoa, or the Northern
Mariana Islands, or who are utilizing a foreign or domestic Army Post Office,
Fleet Post Office, or Diplomatic Post Office address. For purposes of the
preceding sentence, the determination of the individual's residence shall be
based on the address of record, as of the date of certification under
subsection (b) for a payment under this section.

(3) NO DOUBLE PAYMENTS -- An individual shall be paid only 1 payment under this
section, regardless of whether the individual is entitled to, or eligible for,
more than 1 benefit or cash payment described in paragraph (1).

(4) LIMITATION -- A payment under this section shall not be made (or, in the
case of subparagraph (D), shall not be due) --

(A) in the case of an individual entitled to a benefit specified in paragraph
(1)(B)(i) or paragraph (1)(B)(ii)(VIII) if --

(i) for the most recent month of such individual's entitlement in the 3-month
period described in paragraph (1), or

(ii) for the month (as determined by the Commissioner of Social Security) in
which such individual would, but for this paragraph, have been certified under
subsection (b) to receive a payment under this section,

such individual's benefit under such paragraph was not payable by reason of
subsection (x) or (y) of section 202 of the Social Security Act (42 U.S.C. 402)
or section 1129A of such Act (42 U.S.C. 1320a-8a);

(B) in the case of an individual entitled to a benefit specified in paragraph
(1)(B)(iii) if, for the most recent month of such individual's entitlement in
the 3-month period described in paragraph (1), such individual's benefit under
such paragraph was not payable, or was reduced, by reason of section 1505,
5313, or 5313B of title 38, United States Code;

(C) in the case of an individual entitled to a benefit specified in paragraph
(1)(C) if --

(i) for such most recent month of such individual's eligibility in the 3-month
period described in paragraph (1), or

(ii) for the month (as determined by the Commissioner of Social Security) in
which such individual would, but for this paragraph, have been certified under
subsection (b) to receive a payment under this section,

such individual's benefit under such paragraph was not payable by reason of
subsection (e)(1)(A) or (e)(4) of section 1611 (42 U.S.C. 1382) or section
1129A of such Act (42 U.S.C. 1320a-8a); or

(D) in the case of any individual whose date of death occurs --

(i) before the date of negotiation of a check payment to an individual
certified under subsection (b) to receive a payment under this section; or

(ii) in the case of a direct deposit, before the date on which such payment is
deposited into such individual's account.

In the case of any individual whose date of death occurs before a payment under
this section is negotiated (in the case of a check) or deposited (in the case
of a direct deposit), such payment shall not be due and shall not be reissued
to the estate of such individual or to any other person. In no case shall
payment be made to, or on behalf of, an individual who is not alive at the time
of issuance or reissuance.

(5) TIMING AND MANNER OF PAYMENTS

(A) IN GENERAL -- The Secretary of the Treasury shall commence disbursing
payments under this section at the earliest practicable date in 2011. The
Secretary of the Treasury may disburse any payment electronically to an
individual in such manner as if such payment was a benefit payment or cash
benefit to such individual under the applicable program described in
subparagraph (B) or (C) of paragraph (1).

(B) DEADLINE -- No payments shall be disbursed under this section after
December 31, 2011, regardless of any determinations of entitlement to, or
eligibility for, such payments made after such date.

(b) IDENTIFICATION OF RECIPIENTS -- The Commissioner of Social Security, the
Railroad Retirement Board, and the Secretary of Veterans Affairs shall certify
the individuals entitled to receive payments under this section and provide the
Secretary of the Treasury with the information needed to disburse such
payments. A certification of an individual shall be unaffected by any
subsequent determination or redetermination of the individual's entitlement to,
or eligibility for, a benefit specified in subparagraph (B) or (C) of
subsection (a)(1) (except that such certification shall be affected by a
determination that an individual is an individual described in subparagraph (D)
of subsection (a)(4) during a period described in such subparagraph), and no
individual shall be certified to receive a payment under this section if such
individual has at any time been denied certification for such a payment by
reason of subparagraph (A)(ii) or (C)(ii) of subsection (a)(4) (unless such
individual is subsequently determined not to have been an individual described
in either such subparagraph at the time of such denial).

(c) TREATMENT OF PAYMENTS

(1) PAYMENT TO BE DISREGARDED FOR PURPOSES OF ALL FEDERAL AND FEDERALLY
ASSISTED PROGRAMS -- A payment under subsection (a) shall not be regarded as
income and shall not be regarded as a resource for the month of receipt and the
following 9 months, for purposes of determining the eligibility of the
recipient (or the recipient's spouse or family) for benefits or assistance, or
the amount or extent of benefits or assistance, under any Federal program or
under any State or local program financed in whole or in part with Federal
funds.

(2) PAYMENT NOT CONSIDERED INCOME FOR PURPOSES OF TAXATION -- A payment under
subsection (a) shall not be considered as gross income for purposes of the
Internal Revenue Code of 1986.

(3) PAYMENTS PROTECTED FROM ASSIGNMENT -- The provisions of sections 207 and
1631(d)(1) of the Social Security Act (42 U.S.C. 407, 1383(d)(1)), section
14(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231m(a)), and section
5301 of title 38, United States Code, shall apply to any payment made under
subsection (a) as if such payment was a benefit payment or cash benefit to such
individual under the applicable program described in subparagraph (B) or (C) of
subsection (a)(1).

(A) any payment made under this section shall, in the case of a payment of a
direct deposit, be subject to the reclamation provisions under subpart B of
part 210 of title 31, Code of Federal Regulations (relating to reclamation of
benefit payments); and

(B) any payment made under this section shall not, for purposes of section 3716
of title 31, United States Code, be considered a benefit payment or cash
benefit made under the applicable program described in subparagraph (B) or (C)
of subsection (a)(1), and all amounts paid shall be subject to offset to
collect delinquent debts.

(d) PAYMENT TO REPRESENTATIVE PAYEES AND FIDUCIARIES

(1) IN GENERAL -- In any case in which an individual who is entitled to a
payment under subsection (a) and whose benefit payment or cash benefit
described in paragraph (1) of that subsection is paid to a representative payee
or fiduciary, the payment under subsection (a) shall be made to the
individual's representative payee or fiduciary and the entire payment shall be
used only for the benefit of the individual who is entitled to the payment.

(2) APPLICABILITY

(A) PAYMENT ON THE BASIS OF A TITLE II OR SSI BENEFIT -- Section 1129(a)(3) of
the Social Security Act (42 U.S.C. 1320a-8(a)(3)) shall apply to any payment
made on the basis of an entitlement to a benefit specified in paragraph
(1)(B)(i) or (1)(C) of subsection (a) in the same manner as such section
applies to a payment under title II or XVI of such Act.

(B) PAYMENT ON THE BASIS OF A RAILROAD RETIREMENT BENEFIT -- Section 13 of the
Railroad Retirement Act (45 U.S.C. 231 l) shall apply to any payment made on
the basis of an entitlement to a benefit specified in paragraph (1)(B)(ii) of
subsection (a) in the same manner as such section applies to a payment under
such Act.

(C) PAYMENT ON THE BASIS OF A VETERANS BENEFIT -- Sections 5502, 6106, and 6108
of title 38, United States Code, shall apply to any payment made on the basis
of an entitlement to a benefit specified in paragraph (1)(B)(iii) of subsection
(a) in the same manner as those sections apply to a payment under that title.

SEC. 3. SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES

(a) IN GENERAL -- In the case of an eligible individual, there shall be allowed
as a credit against the tax imposed by subtitle A of the Internal Revenue Code
of 1986 for the first taxable year beginning in 2011 an amount equal $250 ($500
in the case of a joint return where both spouses are eligible individuals).

(b) ELIGIBLE INDIVIDUAL -- For purposes of this section --

(1) IN GENERAL -- The term "eligible individual " means any individual --

(A) who receives during the first taxable year beginning in 2011 any amount as
a pension or annuity for service performed in the employ of the United States
or any State, the District of Columbia, Puerto Rico, Guam, the United States
Virgin Islands, American Samoa, and the Northern Mariana Islands, or any
instrumentality thereof, which is not considered employment for purposes of
chapter 21 of the Internal Revenue Code of 1986, and

(B) who does not receive a payment under section 2 during such taxable year.

(2) IDENTIFICATION NUMBER REQUIREMENT -- Such term shall not include any
individual who does not include on the return of tax for the taxable year --

(A) such individual's social security account number, and

(B) in the case of a joint return, the social security account number of one of
the taxpayers on such return.

For purposes of the preceding sentence, the social security account number
shall not include a TIN (as defined in section 7701(a)(41) of the Internal
Revenue Code of 1986) issued by the Internal Revenue Service. Any omission of a
correct social security account number required under this subparagraph shall
be treated as a mathematical or clerical error for purposes of applying section
6213(g)(2) of such Code to such omission.

(c) TREATMENT OF CREDIT

(1) REFUNDABLE CREDIT -- The credit allowed by subsection (a) shall be treated
as allowed by subpart C of part IV of subchapter A of chapter 1 of the Internal
Revenue Code of 1986.

(2) DEFICIENCY RULES -- For purposes of section 6211 of the Internal Revenue
Code of 1986, the credit allowable by subsection (a) shall be treated in the
same manner as a credit specified in section 6211(b)(4)(A) of such Code is
treated.

(d) REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY
ASSISTED PROGRAMS -- Any credit or refund allowed or made to any individual by
reason of this section shall not be taken into account as income and shall not
be taken into account as resources for the month of receipt and the following 2
months, for purposes of determining the eligibility of such individual or any
other individual for benefits or assistance, or the amount or extent of
benefits or assistance, under any Federal program or under any State or local
program financed in whole or in part with Federal funds.